It is becoming increasingly challenging to identify the most tax-effective structure for each client at the start of an investment or business venture. Now more than ever, it is important that you understand these changes and how they affect you and your clients.

This course contains:

detailed explanations of concepts

examples to illustrate the concepts

tax tips and traps to help you use what you’ve learnt

warnings to highlight critical considerations

impacts of proposed tax reforms

budget alerts for issues related to the 2017–18 Federal Budget

summaries of key learning points

reference lists

quiz questions

case studies in the form of complex structure examples

Key topics:

Choosing a structure

Companies

Trusts

Partnerships

Individuals

Superannuation funds

Changing structures

This course consists of two hard copy learning manuals, one online assessment and three online learning resources delivered quarterly.

Want to know more? Click below to view a sample of the learning manual:

Learning objectives

Look at a client’s situation and identify the important factors to be considered when determining their structure

Identify the differences between companies, trusts, partnerships, individuals and self-managed superannuation funds in carrying out a venture

Identify when each of the above types of entities is most appropriate

Discuss how to combine two or more different entities in certain scenarios

Discuss how income and capital are taxed in each type of entity and how these amounts are then distributed to the owners

Discuss how equity partners can be admitted or control passed between generations using the different types of entities

Identify a number of the optimum structuring options and explain when and why each option should be used

Audience

Tax professionals and practitioners with responsibility for the preparation of income tax returns for individuals, companies, partnerships, trusts and superannuation funds.